Advance GST MCQ Question with Answer

Question No : 29
Which types of duties subsumed into GST to be levied by Centre or States.

Question No : 30
Palliwal Associates, a firm of Chartered Accountants registered under GST, located in Jaipur, Rajasthan is providing professional consultancy services to its various clients. It has taken consultancy services for its Jaipur business from another establishment of its firm located in UK. However, no consideration was charged for the same. Such services would have been taxable @ 18% (CGST @ 9%, SGST @ 9% and IGST @ 18%), had the same been received from a local firm. Further, Palliwal Associates would have paid 4.00 lakh, had it not received the said services from its UK establishment.
Determine the GST liability of Palliwal Associates.

Question No : 31
IGST is payable when the supply is ........

Question No : 32
In case of renting of land, inside an Industrial estate, by State Government to a registered manufacturing company, liability to pay GST is on:

Question No : 33
What is the time of supply of service if the invoice is issued within 30 days from the date of provision of service?

Question No : 34
Rule 30 of the CGST Rules inter alia provides value of supply of goods or services or both based on cost shall be ...................% of cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of such services

Question No : 35
The value of supply should include: